Herzog v. McKean County Board of Assessment Appeals

OPINION BY

Judge LEAVITT.

James Herzog and Scott Herzog 1 appeal an order of the Court of Common Pleas of McKean County (trial court) denying their appeals of the McKean County Board of Assessment’s (Board) property tax assessments for two parcels of forested property. The tax assessments were preferential assessments authorized by the Pennsylvania Farmland and Forest Land Assessment Act of 1974, commonly known as the Clean and Green Act. 2 Finding no error in the County’s preferential tax assessments of the Herzogs’ property, we affirm the trial court.

The Herzogs’ property consists of two…